Section 88

The Controller may allow drawback of import duty on goods which suffer deterioration or damage and are destroyed in the presence of a senior officer of customs, if the conditions set out in section 86 in respect of re-exported goods are fulfilled in respect of such destroyed goods, and sections 86 and 87 shall, with such modifications as the circumstances of the case may require, apply to such goods.

Refund to visitors and owners of samples.